Department of the Treasury
Internal Revenue Service
Important Change .............................................. 1
Publication 947 Important Reminders ......................................... 2
(Rev. January 1999)
Cat. No. 13392P Introduction ........................................................ 2
Practice Practice Before the IRS .....................................
What Is Practice Before the IRS .....................
Who Can Practice Before the IRS ..................
Before Representation Outside the United States .
Authorization for Special Appearances .......
Who Cannot Practice ....................................... 3
the IRS and How Does an Individual Become Enrolled ......
What Are the Rules of Practice .......................
Power of Duties ..........................................................
Disreputable Conduct .................................. 5
Attorney Reprimands, Disbarments, and
Suspensions ......................................... 6
Authorizing a Representative ........................... 6
What Is a Power of Attorney ........................... 6
When Is a Power of Attorney Required .......... 7
Form Required ............................................ 7
Preparation of Form – Helpful Hints ........... 8
Where To File a Power of Attorney ............ 8
When Is a Power of Attorney Not Required .... 9
How Do I Fill Out Form 2848 .......................... 11
What Happens to the Power of Attorney When
Filed .......................................................... 11
Processing and Handling ............................ 11
Dealing With the Representative ................ 14
Glossary .............................................................. 14
How To Get More Information .......................... 14
Index .................................................................... 16
Confidentiality privilege expanded. The
confidentiality protection for communications between
a taxpayer and an attorney (privileged communications)
has been expanded to apply to communications in-
volving tax advice between a taxpayer and any federally
authorized tax practitioners. Federally authorized tax
practitioners include attorneys, certified public ac-
countants, enrolled agents, enrolled actuaries, and
certain other individuals allowed to practice before the
Internal Revenue Service (IRS). This new provision is
effective for communications occurring after July 21,
1998. For more information, see Confidentiality privi-
lege, later under What Are the Rules of Practice.
Important Reminders Practice Before the IRS
The Director of Practice is responsible for adminis-
Form 8821. Form 8821, Tax Information Authorization, tering and enforcing the regulations governing practice
can be used only to authorize disclosure of tax infor- before the IRS. These regulations are published in
mation to a third party. See When Is a Power of Attor- pamphlet form as Treasury Department Circular 230.
ney Not Required, later. To appoint a representative, The director's responsibility includes making determi-
use Form 2848, Power of Attorney and Declaration of nations on applications for enrollment to practice and
Representative. conducting disciplinary proceedings relating to those
allowed to practice.
Non-IRS powers of attorney. A general, durable, or
even a limited power of attorney will be accepted by the
What Is Practice Before the IRS
IRS if it satisfies the same requirements as does Form A person is practicing before the IRS if he or she:
2848. If the non-IRS power of attorney does not contain
all the required information, the attorney-in-fact (the • Communicates with the IRS for a taxpayer regarding
representative) appointed by the non-IRS power of at- the taxpayer's rights, privileges, or liabilities under
torney may be able to add the missing information by laws and regulations administered by the IRS,
attaching a Form 2848. See Non-IRS powers of attor- • Represents a taxpayer at conferences, hearings,
ney, under When Is a Power of Attorney Required, later. or meetings with the IRS, or
• Prepares and files necessary documents with the
Facsimile copies. The IRS will accept a copy of a IRS for a taxpayer.
power of attorney that is submitted by facsimile trans-
mission (FAX) if the appropriate IRS office is equipped Just preparing a tax return, furnishing information at the
to receive it. request of the IRS, or appearing as a witness for the
taxpayer is not practice before the IRS. These acts can
be performed by anyone.
Introduction Who Can Practice Before the IRS
This publication discusses who can represent a tax- Any of the following individuals can practice before the
payer before the IRS and what forms or documents are IRS. However, any individual who is recognized to
used to authorize a person to represent a taxpayer. practice (a recognized representative) must file a
Usually, attorneys, certified public accountants (CPAs), written declaration with the IRS that he or she is qual-
enrolled agents, and enrolled actuaries can represent ified and authorized to represent you. Part II of Form
taxpayers before the IRS. Under special circumstances, 2848 is a declaration that can be used for this purpose.
others, including unenrolled return preparers, can rep-
resent taxpayers before the IRS. For details regarding
taxpayer representation, see Who Can Practice Before Attorneys. Any attorney who is not currently under
the IRS, later. The publication also contains a glossary suspension or disbarment from practice before the IRS
that defines certain professional titles as well as various and who is a member in good standing of the bar of the
terms. highest court of any state, possession, territory, com-
Also covered is the use of Form 8821 to authorize monwealth, or of the District of Columbia may practice
an individual or certain entities to receive and inspect before the IRS.
a taxpayer's confidential tax information.
Certified public accountants (CPAs). Any CPA who
is not currently under suspension or disbarment from
Useful Items practice before the IRS and who is duly qualified to
You may want to see: practice as a CPA in any state, possession, territory,
commonwealth, or in the District of Columbia may
Publication practice before the IRS.
1 Your Rights as a Taxpayer Enrolled agents. Any enrolled agent may practice
before the IRS.
470 Limited Practice Without Enrollment
Enrolled actuaries. Any individual who is enrolled as
Form (and Instructions) an actuary by the Joint Board for the Enrollment of
Actuaries may practice before the IRS. The practice of
2848 Power of Attorney and Declaration of Rep- enrolled actuaries is limited to certain Internal Revenue
resentative Code sections that relate to their area of expertise,
principally those sections governing employee retire-
8821 Tax Information Authorization ment plans.
Unenrolled return preparers. Any individual other 4) A partner. A general partner can represent the
than an attorney, CPA, enrolled agent, or enrolled partnership before the IRS.
actuary who prepares a return and signs it as the return
preparer is an unenrolled return preparer. Also, any in- 5) An employee. A regular full-time employee can
dividual who prepares a return and is not required to represent his or her employer. An employer can be,
sign it as the preparer is considered to be an unenrolled but is not limited to, an individual, partnership, cor-
preparer. poration (including parents, subsidiaries, or affil-
Limited practice. An unenrolled return preparer iated corporations), association, trust, receivership,
may represent the taxpayer only concerning the tax li- guardianship, estate, organized group, govern-
ability for the year or period covered by the return that mental unit, agency, or authority.
he or she prepared. Also, an unenrolled return preparer
is permitted to represent taxpayers only before the Ex- 6) A fiduciary. A trustee, receiver, guardian, personal
amination Division of the IRS and is not permitted to representative, administrator or executor can rep-
represent taxpayers before the Appeals, Collection, or resent the trust, receivership, guardianship, or es-
any other division of the IRS. tate. See Fiduciary under When Is a Power of At-
Unenrolled return preparers cannot perform the fol- torney Not Required, later.
lowing activities for another taxpayer.
• Sign claims for refund. Representation Outside the United States
An unenrolled individual can represent any individual
• Receive refund checks. or entity before IRS personnel who are outside the
• Sign consents to extend the statutory period for United States.
assessment or collection of tax.
• Sign closing agreements regarding a tax liability. Authorization for Special Appearances
• Sign waivers of restriction on assessment or col- The Director of Practice can authorize an individual who
lection of a tax deficiency. is not otherwise eligible to practice before the IRS to
represent another person for a particular matter. The
For more information on these limits, get Publication prospective representative must request this authori-
470. This publication is actually a separate printing of zation in writing from the Director of Practice. However,
Revenue Procedure 81–38. it is granted only when extremely compelling circum-
Practice denied. The Director, after giving notice stances exist. If granted, the Director of Practice will
and an opportunity for a conference, can deny eligibility issue a letter that details the conditions related to the
for limited practice before the IRS to any unenrolled appearance and the particular tax matter for which the
preparer or other unenrolled individual (discussed next) authorization is granted.
who has engaged in disreputable conduct. This con- The authorization letter from the Director of Practice
duct includes, but is not limited to, the list of items under should not be confused with a letter from an IRS service
Disreputable Conduct shown later under What Are the center advising an individual that he or she has been
Rules of Practice. assigned a Centralized Authorization File (CAF) num-
ber (an identifying number that the IRS assigns repre-
sentatives). The issuance of a CAF number does not
Other unenrolled individuals. Because of their spe- indicate that a person is either recognized or authorized
cial relationship with a taxpayer, the following to practice before the IRS. It merely confirms that a
unenrolled individuals can represent the specified tax- centralized file for authorizations has been established
payers before the IRS, provided they present satisfac- for the representative under that number.
tory identification and, except in the case of an individ-
ual described in (1) below, proof of authority to
Who Cannot Practice
1) An individual. An individual can represent himself In general, individuals cannot practice before the IRS
or herself before the IRS and does not have to file either because they are not eligible to practice, or be-
a written declaration of qualification and authority. cause they have lost the privilege as a result of certain
actions. The following individuals generally cannot
2) A family member. An individual family member can practice before the IRS.
represent members of his or her immediate family.
Family members include a spouse, child, parent,
brother, or sister of the individual. 1) Individuals convicted of any criminal offense under
the revenue laws of the U.S.
3) An officer. A bona fide officer of a corporation (in-
cluding parents, subsidiaries, or affiliated corpo- 2) Individuals convicted of any offense involving dis-
rations), association, organized group, or, in the honesty or breach of trust.
course of his or her official duties, an officer of a
governmental unit, agency, or authority can repre- 3) Individuals under disbarment or suspension from
sent the organization he or she is an officer of be- practicing as attorneys, CPAs, public accountants,
fore the IRS. or actuaries in any state, possession, territory,
commonwealth, or in the District of Columbia, any Form 23. Applicants can apply for enrollment by filing
federal court, or any body or board of any federal Form 23, Application for Enrollment to Practice Before
agency. the Internal Revenue Service, with the Director of
Practice. The application must include a check or
4) Individuals who are disbarred or suspended from money order in the amount of the fee shown on Form
practice before the IRS because they: 23. To obtain Form 23, see How To Get More Infor-
a) Refuse or have refused to comply with the
regulations governing practice before the IRS.
Period of enrollment. An enrollment card will be is-
b) Willfully and knowingly mislead or threaten a sued to each individual whose application is approved.
taxpayer with intent to defraud. The individual is enrolled until the expiration date shown
on the enrollment card. To continue practicing beyond
c) Have engaged in conduct or practices that are the expiration date, the individual must request renewal
disreputable (see Disreputable Conduct, later). of the enrollment.
Form 8554. Applicants for renewal of enrollment
5) Individuals whose applications for enrollment to must file Form 8554, Application for Renewal of En-
practice before the IRS have been denied. rollment to Practice Before the Internal Revenue Ser-
vice. To qualify for renewal, applicants generally must
6) Officers or employees of the U.S. Government or complete 72 hours of continuing professional education
of the District of Columbia. during each 3-year enrollment cycle. See Form 8554
for more information. To obtain Form 8554, see How
7) Officers or employees of state governments with To Get More Information, later.
authority to act on state tax matters, if their em-
ployment may disclose facts or information on
Federal tax matters. What Are the Rules of Practice
8) Any member of Congress or Resident Commis- An attorney, CPA, enrolled agent, or enrolled actuary
sioner (elect or serving) in connection with any authorized to practice before the IRS (referred to here-
matter for which he or she directly or indirectly re- after as a practitioner) has the duty to perform certain
ceives, agrees to receive, or seeks any compen- acts and is restricted from performing other acts. In
sation. addition, a practitioner cannot engage in disreputable
conduct (discussed later). Any practitioner who does
not comply with the rules of practice or engages in
Corporations, associations, partnerships, and other disreputable conduct is subject to disciplinary action.
persons that are not individuals. These organizations Also, unenrolled preparers must comply with most of
(or persons) are not eligible to practice before the IRS. these rules of practice and conduct to exercise the
privilege of limited practice before the IRS. See Publi-
cation 470 for a discussion of the special rules for lim-
ited practice by unenrolled preparers.
How Does an Individual Become
The Director of Practice can grant enrollment to practice
before the IRS to an applicant who demonstrates spe- Practitioners must promptly submit records or infor-
cial competence in tax matters by passing a written mation requested by officers or employees of the IRS.
examination administered by the IRS. Enrollment also When the Director of Practice requests information
can be granted to an applicant who qualifies because concerning possible violations of the regulations by
of past service and technical experience in the IRS. In other parties, the practitioner must provide it and be
either case certain application forms, discussed next, prepared to testify in disbarment or suspension pro-
must be filed. An applicant must not have engaged in ceedings. A practitioner can be excepted from these
any conduct that would justify suspension or disbarment rules if he or she believes in good faith and on rea-
by the IRS. sonable grounds that the information requested is priv-
ileged or that the request is of doubtful legality.
Form 2587. Applicants can apply to take the special
enrollment examination by filing Form 2587, Application Confidentiality privilege. The confidentiality pro-
for Special Enrollment Examination. Parts 4 and 5 of the tection for certain communications between a taxpayer
form should be mailed with the examination fee to the and an attorney (privileged communications) has been
address shown on the form. The amount of the fee is expanded to apply to similar communications between
also shown on Form 2587. The form is revised annually a taxpayer and any federally authorized tax practitioner.
and is available in mid-June each year. The form must This new provision is effective for communications oc-
be returned to the IRS by July 31. To obtain Form 2587, curring after July 21, 1998.
see How To Get More Information, later.
This confidentiality privilege cannot be used in • Accept employment as associate, correspondent,
any administrative proceeding with an agency
other than the IRS.
or subagent from, or share fees with, any person
under disbarment or suspension from practice be-
fore the IRS.
Communications that are protected. The pro- • Accept assistance from any former government
tection of this privilege applies only to tax advice given employee where provisions of these regulations or
to the taxpayer by any individual who is a federally au- any federal law would be violated.
thorized tax practitioner. Tax advice is advice in regard
to a matter that is within the scope of the practitioner's
authority to practice. The confidentiality protection ap- Performance as a notary. If the practitioner is a notary
plies to communications that would be privileged if be- public and is employed as counsel, attorney, or agent
tween the taxpayer and an attorney and that relate to in a matter before the IRS, or has a material interest in
noncriminal: the matter, he or she must not engage in any notary
activities relative to that matter.
• Tax matters before the IRS, or
Practice by partners of current and former govern-
• Tax proceedings brought in federal court by or ment employees. A partner of an officer or employee
against the United States. of the executive branch of the U.S. Government, or of
Communications regarding corporate tax shel- an independent agency of the U.S. or of the District of
ters. This protection of tax advice communications Columbia, cannot represent anyone in a matter before
does not apply to certain written communications be- the IRS in which the officer or employee has (or had)
tween a federally authorized tax practitioner and a di- a personal or substantial interest as a government
rector, shareholder, officer, employee, agent, or repre- employee. Although not discussed here, there are
sentative of a corporation. It does not apply if the similar and additional restrictions on former government
communication involves the promotion of the direct or employees.
indirect participation of the corporation in any tax shel-
ter. Negotiations of taxpayer refund checks. Practition-
ers who are income tax return preparers must not en-
Duty to advise. A practitioner who knows that his or dorse or otherwise negotiate (cash) any refund check
her client has not complied with the revenue laws or issued to the taxpayer.
has made an error in or omission from any return,
document, affidavit, or other required paper has the Disreputable Conduct
responsibility to advise the client promptly of the non- Disreputable conduct by a practitioner includes such
compliance, error, or omission. things as:
Due diligence. A practitioner must exercise due dili- • Committing any criminal offense under the revenue
gence when performing the following duties. laws, or committing any offense involving dishonesty
or breach of trust,
• Preparing or assisting in the preparation, approving,
and filing of returns, documents, affidavits, and other • Knowingly giving, or participating in the giving of,
papers relating to IRS matters. false or misleading information in connection with
federal tax matters,
• Determining the correctness of oral or written re-
presentations made by him or her to the Department • Soliciting employment by prohibited means as dis-
of the Treasury. cussed in section 10.30 of T.D. Circular 230,
• Determining the correctness of oral or written re- • Willful failure to file a tax return, evading or at-
presentations made by him or her to clients with tempting to evade any federal tax or payment, or
reference to any matter administered by the IRS. participating in such actions,
• Misappropriating, or failing to properly and promptly
Restrictions remit, funds received from clients for payment of
Practitioners are restricted from engaging in certain taxes,
practices. The following paragraphs discuss some of • Directly or indirectly attempting to influence the of-
those restricted practices. ficial action of IRS employees by the use of threats,
false accusations, duress, or coercion, or by offering
Delays. A practitioner must not unreasonably delay the gifts, favors, or any special inducements,
prompt disposition of any matter before the IRS.
• Being disbarred or suspended by the District of
Columbia or any state, possession, territory, com-
Assistance from disbarred or suspended persons
monwealth, or any federal court, or any body or
and former IRS employees. A practitioner must not
board of any federal agency,
knowingly directly or indirectly do the following.
• Knowingly aiding and abetting another person to
• Employ or accept assistance from any person who practice before the IRS during a period of suspen-
is under disbarment or suspension from practice sion, disbarment, or ineligibility (maintaining a part-
before the IRS. nership so that a suspended or disbarred person
can continue to practice before the IRS is presumed 4) Sign a consent to extend the statutory time period
to be a violation of this provision), for assessment or collection of a tax.
• Contemptuous conduct in connection with practice 5) Sign a closing agreement.
before the IRS, including the use of abusive lan-
guage, making false accusations and statements 6) Receive, but not endorse or cash, a refund check
knowing them to be false, or circulating or publishing drawn on the U.S. Treasury. You must specifically
malicious or libelous matter, and initial Form 2848 (see Form Required, later) show-
ing the name of the individual designated to receive
• Giving a false opinion knowingly, recklessly, or the refund check.
through gross incompetence; or following a pattern
of providing incompetent opinions in questions aris-
ing under the federal tax laws. Signing your return. The representative named under
a power of attorney is not permitted to sign your per-
sonal income tax return unless:
Reprimands, Disbarments, and
Suspensions 1) The signature is permitted under the Internal Rev-
enue Code and the related regulations (see section
The Director of Practice may reprimand or institute
1.6012-1(a)(5) of the Income Tax Regulations), and
proceedings to suspend or disbar any attorney, CPA,
or enrolled agent who the Director of Practice has rea- 2) You authorize this in your power of attorney.
son to believe violated the rules of practice. Except in
certain unusual circumstances, the Director will not in-
For example, the regulation permits a representative to
stitute a proceeding for suspension or disbarment
sign your return if you are unable to make the return for
against a practitioner until the facts (or conduct) which
any of the following reasons.
may warrant such action have been given in writing to
that practitioner. Also, before proceedings are insti-
tuted, the Director will generally give the practitioner the • Disease or injury.
opportunity to demonstrate or achieve compliance with • Continuous absence from the United States (in-
the rules. cluding Puerto Rico) for a period of at least 60 days
prior to the date required by law for filing the return.
• Other good cause if specific permission is requested
of and granted by the district director.
Authorizing a Representative
For more information, see the Form 2848 instructions.
You may either represent yourself, or you may grant
an individual power of attorney (legal authority) to
represent you before the IRS. Your representative must Endorsing or cashing your refund check. If you
be a person allowed to practice before the IRS. See want your representative to receive a refund check on
Who Can Practice Before the IRS, earlier. your behalf, you must specifically authorize this in your
power of attorney as discussed earlier in item 6 under
Acts performed. However, if your representative is an
What Is a Power of Attorney income tax return preparer, he or she cannot be au-
thorized to endorse or otherwise cash your check re-
A power of attorney is your written authorization for an lated to income taxes. If you want someone else to
individual to act for you in tax matters. If the authori- endorse or cash that check, follow the rules in Treasury
zation is not limited, the individual can generally per- Department Circular No. 21, as amended, 31 CFR part
form all acts that you can perform. The authority 240.
granted to an unenrolled preparer cannot exceed that
allowed under the special rules of limited practice de-
scribed in Publication 470. Limitation on substitution or delegation. The ap-
pointed representative can substitute a representative
or delegate authority to a new representative only if the
Acts performed. Any representative, other than an act is specifically authorized under the power of attor-
unenrolled preparer, can usually perform the following ney.
Incapacity or incompetency. A power of attorney is
1) Represent you before any office of the IRS. generally terminated if you become incapacitated or
2) Record the interview. The power of attorney can continue, however, in the
case of your incapacity or incompetency if you author-
3) Sign an offer or a waiver of restriction on assess- ize this on the Form 2848, or if your non-IRS durable
ment or collection of a tax deficiency, or a waiver power of attorney meets all the requirements for ac-
of notice of disallowance of claim for credit or re- ceptance by the IRS. See Non-IRS powers of attorney,
When Is a Power of Attorney You also must attach to the non-IRS power of attorney
a signed and dated statement made by your represen-
Required tative. This statement, which is referred to as the
Submit a power of attorney when you want to authorize “Declaration of Representative,” is contained in Part II
an individual to represent you before the IRS, whether of Form 2848. The statement should read:
or not the representative performs any of the other acts
cited above under What is a Power of Attorney. 1) I am not currently under suspension or disbarment
A power of attorney is most often required when you from practice before the Internal Revenue Service;
want to authorize another individual to perform at least
2) I am aware of the regulations contained in Treasury
one of the following acts on your behalf:
Department Circular No. 230 (31 CFR, Part 10)
1) Represent you at a conference with the IRS. concerning the practice of attorneys, certified public
accountants, enrolled agents, enrolled actuaries,
2) Prepare and file a written response to the IRS. and others;
Form Required 3) I am authorized to represent the taxpayer(s) identi-
fied in the power of attorney; and
Use Form 2848 to appoint a representative to act on
your behalf before the IRS. You can file this form only 4) I am authorized to practice before the Internal
if you want to name a person(s) to represent you and Revenue Service as an individual described in 26
that person is a person recognized to practice before CFR 601.502(a). See Who Can Practice Before the
the IRS. Persons recognized to practice before the IRS IRS, earlier.
are listed under Part II, Declaration of Representative,
of Form 2848. Your representative must complete that Required information missing. If your non-IRS
part of the form. power of attorney does not contain all the required in-
formation discussed above, you may want to sign and
Unenrolled return preparers. Use Form 2848 to ap- submit a Form 2848 or a new non-IRS power of attor-
point an unenrolled return preparer as your represen- ney that contains the necessary information. Or, if you
tative. cannot sign an acceptable replacement document, your
The authority of the preparer is limited as described attorney-in-fact may be able to perfect (make accepta-
in Revenue Procedure 81-38 (Publication 470). The ble to the IRS) your non-IRS power of attorney by using
preparer can represent you only before revenue agents the following procedure.
and examining officers of the Examination Division of Procedure for perfecting a non-IRS power of at-
the IRS. Also, the preparer can represent you con- torney. Under this procedure, the attorney-in-fact
cerning your tax liability only for the period covered by named in your non-IRS power of attorney can sign a
a return prepared by the preparer. For more information Form 2848 on your behalf under the following condi-
about the limitations on enrolled return preparers, see tions:
Limited practice, under Unenrolled return preparers,
earlier. 1) The original non-IRS power of attorney grants au-
thority to handle federal tax matters (general au-
Non-IRS powers of attorney. The IRS will accept a thority to perform any acts, for example), and
non-IRS power of attorney, but a completed 2) The attorney-in-fact attaches a statement (signed
“transmittal” Form 2848 must be attached in order for under penalty of perjury) to the Form 2848 stating
the power of attorney to be entered into the Centralized that the original non-IRS power of attorney is valid
Authorization File (CAF). For more information, see under the laws of the governing jurisdiction.
Processing a non-IRS power of attorney, later. If you
want to use a power of attorney document other than The Form 2848 prepared by your attorney-in-fact
Form 2848, it must contain the following information. should be signed in the following manner: “Jane Tax-
payer (your name), by John Attorney (your attorney-in-
• Your name and mailing address. fact's name) under authority of the attached power of
• Your social security number and/or employer iden- attorney.”
tification number. The individual named as representative in the Form
2848 can be the attorney-in-fact named in the original
• Your employee plan number, if applicable. power of attorney or any other individual recognized to
• The name and mailing address of your represen- practice before the IRS.
Example. John Elm, a taxpayer, signs a durable
• The types of tax involved. power of attorney that names his neighbor, Ed Larch,
• The federal tax form number. as his attorney-in-fact. The power of attorney grants
Ed the authority to perform any and all acts on John's
• The specific year(s) or period(s) involved. behalf. However, it does not list specific tax-related in-
• For estate tax matters, the decedent's date of death. formation such as types of tax or tax form numbers.
Shortly after John signs the power of attorney, he is
• A clear expression of your intention concerning the declared incompetent. Later, a federal tax matter arises
scope of authority granted to your representative. concerning a prior year return filed by John. Ed at-
• Your signature and date. tempts to represent John before the IRS, but is rejected
because the durable power of attorney does not contain If the “type of tax,” “tax form number,” or “year(s) or
required information. period(s)” column does not apply to your particular tax
If Ed attaches a statement (signed under the penalty matter, you should enter “not applicable” in that column
of perjury) that the durable power of attorney is valid and, instead, describe the matter.
under the laws of the governing jurisdiction, he can sign Line 4–Specific Uses Not Recorded on Central-
a completed Form 2848 and submit it on John's behalf. ized Authorization File (CAF). Certain matters cannot
If Ed can practice before the IRS (see Who Can Prac- be recorded onto the CAF system. Examples of such
tice Before the IRS, earlier), he can name himself as matters include, but are not limited to, the following.
representative on Form 2848; otherwise, he must name
another individual who can practice before the IRS. 1) Civil penalty issues.
2) Trust fund recovery penalties.
Processing a non-IRS power of attorney. The IRS
has a centralized computer database called the CAF 3) Requests for a private letter ruling.
that contains information on the authority of taxpayer
representatives. Generally, when you submit a power 4) Applications for an employer identification number.
of attorney document to the IRS, it is processed for 5) Claims filed on Form 843, Claim for Refund and
inclusion in the CAF. Entry of your power of attorney Request for Abatement.
into the CAF enables IRS personnel, who do not have
a copy of your power of attorney, to verify the authority 6) Corporate dissolutions.
of your representative by accessing the central com- 7) Requests for change of accounting method.
puter file. It also enables the IRS to automatically send
copies of notices and other IRS communications to your 8) Requests for change of accounting period.
You can have your non-IRS power of attorney en- If the tax matter described on line 3 of Form 2848
tered into the CAF by attaching it to a completed concerns one of these matters specifically, check the
“transmittal” Form 2848 and submitting it to the IRS. box on this line (line 4). If this line is checked, your
You do not have to sign the transmittal Form 2848, but, representative should bring a copy of the power of at-
in the space provided for your signature, you should torney to each IRS office where the specific matter will
enter the words “For Transmittal Purposes Only.” Also, be discussed.
your attorney-in-fact must sign the Declaration of Rep-
resentative (see Part II of Form 2848). Where To File a Power of Attorney
File the power of attorney with each IRS office with
which you deal. If the power of attorney is filed for a
Preparation of Form – Helpful Hints matter currently pending before an office of the IRS,
The preparation of Form 2848 is illustrated by an ex- such as an examination, file the power of attorney with
ample, later, under How Do I Fill Out Form 2848. that office. Otherwise, file it with the service center
However, the following will also assist you in preparing where the related return was, or will be, filed. Refer to
the form. the instructions for the related tax return for the service
Facsimile copies. The IRS will accept a copy of a
Line-by-line hints. The following hints are summaries power of attorney that is submitted by facsimile trans-
of some of the line-by-line instructions for Form 2848. mission (FAX). If you choose to file a power of attorney
Line 1–Taxpayer Information. If a joint return is by FAX, be sure the appropriate IRS office is equipped
involved and you and your spouse have different ad- to accept this type of transmission.
dresses, you must enter each address. If you and your Powers of attorney may be filed directly with the CAF
spouse choose different representatives, each of you units at the service center where you filed, or will file
must file a Form 2848. your tax return(s) shown on the power of attorney form.
Line 2–Representative. Only individuals can rep- The FAX telephone numbers of the CAF units are as
resent you. If your representative has not been as- follows:
signed a CAF number, enter “None” on that line and the
IRS will issue one to him or her. If the representative's Service Center Voice FAX
address or phone number has changed since the CAF
Austin 512-460-0006 512-460-0176
number was issued, you should check the appropriate
Andover 978-474-5276 978-474-9405
Brookhaven 516-654-6680 516-654-6583
If you want to name more than three representatives,
Atlanta 678-530-6394 678-530-6393
you must attach a list of the additional representatives
Cincinnati 606-292-5768 606-292-5185
to the form. Normally, the IRS will send notices and
Fresno* 559-454-7180 559-454-6334
other written communications to you and a copy to the
Odgen 801-620-6473 801-620-6671
first representative listed. However, you can choose
Memphis 901-546-4176 901-546-4115
other options (see line 7 of Form 2848).
Philadelphia 215-516-4779 215-516-5994
Line 3–Tax Matters. You can list any tax years or
Kansas City** 816-926-5960 816-823-2076
periods that ended before the date the form is signed.
You also may list future periods that end no later than * The 559 area code is effective April 1999.
3 years from that date. However, avoid general refer- **This CAF unit is available weekdays after 4:00 P.M.
ences such as “all years” or “all periods.” central standard time.
Updating power of attorney. To update Form 2848, Providing information to the IRS. A power of attorney
tell the IRS when any information on the form changes. is not required when a person is merely furnishing in-
Do this by writing a letter to the IRS office(s) where you formation at the request of the IRS.
filed the power of attorney, or file a new power of at-
torney. Disclosure of tax return information. You are not
required to file a power of attorney to authorize the IRS
Revoking a power of attorney. If you want to revoke to disclose information concerning your tax account(s)
an existing power of attorney and do not want to name to an individual (whether or not the individual is au-
a new representative, there are two ways to do it. You thorized to practice before the IRS) or other party (such
can revoke a power of attorney by sending a revoca- as a corporation, a partnership, or an association). For
tion copy of Form 2848 to each office of the IRS where this purpose, you can use Form 8821, Tax Information
you originally filed the form. You should also send a Authorization. Form 8821 is strictly a disclosure au-
copy to the service center where you filed the return for thorization form and cannot be used to name an
the matter covered by the power of attorney. If you do individual to represent you before the IRS. If you
not have a copy, you can revoke by filing a revocation want to name a representative, you should use Form
statement with the same places you would send a re- 2848.
vocation copy. Form 8821 example. The following example illus-
Revocation copy. A revocation copy is a copy of trates Form 8821. The filled-in form is illustrated on the
the original Form 2848 that you revise as follows: following page.
1) Write the word “REVOKE” at the top center of page
Example. John Oak wants his associate, Jane
Birch, to be informed about his personal tax accounts.
2) Sign and date it at the bottom of page 2 following To have this information disclosed to Jane, John fills
the Declaration of Representative section. out Form 8821. Since this is only a disclosure form, it
will not give Jane any power to represent John before
Revocation statement. The statement of revoca- the IRS.
tion must indicate that the authority of the power of at-
torney is revoked and it must list the name and address When you file a Form 8821 with the IRS, it also is
of each recognized representative whose authority is processed for entry into the CAF. Entry into the file
revoked. You must sign the statement. enables the IRS to send copies of notices and other IRS
Revoking a non-IRS power of attorney. If you communications to the person (individual or other en-
want to revoke a power of attorney for which a Form tity) designated on the form.
2848 was not filed, write a letter requesting the revo-
cation and attach a copy of the power of attorney that
A tax matters partner or person (TMP). A TMP is
you want to be revoked. Sign and date the letter, and
authorized by law (see sections 6231(a)(7) of the
send it to each office of the IRS where you originally
Internal Revenue Code) to perform various acts on
filed the non-IRS power of attorney.
behalf of a partnership or subchapter S corporation.
Automatic revocation of power of attorney (or tax
This may include the power to delegate authority to
information authorization). Unless you specify other-
represent the TMP and to sign documents in that ca-
wise on the form (line 8, Part I), a newly filed power of
pacity. But certain acts performed by the TMP cannot
attorney concerning the same matter will revoke a pre-
be delegated. Sections 6221 through 6234 and sections
viously filed power of attorney, but not a previously filed
6240 through 6255 of the Internal Revenue Code and
tax information authorization.
the related regulations discuss “partnership level” tax
Similarly, a newly filed tax information authorization
proceedings and the responsibilities of the TMP.
will revoke a previously filed tax information authori-
zation concerning the same tax matter, but will not re-
voke a power of attorney concerning that matter. Fiduciary. A fiduciary (trustee, executor, administrator,
receiver, or guardian) stands in the position of the tax-
When Is a Power of Attorney Not payer and acts as the taxpayer. Therefore, a fiduciary
does not act as a representative and should not file a
Required power of attorney. However, a fiduciary should file
The following situations do not require a power of at- Form 56, Notice Concerning Fiduciary Relationship, to
torney. notify the IRS of the fiduciary relationship.
OMB No. 1545-1165
Form For IRS Use Only
(Rev. September 1998)
Tax Information Authorization Received by:
Department of the Treasury
Internal Revenue Service
IF THIS AUTHORIZATION IS NOT SIGNED AND DATED, IT WILL BE RETURNED. Telephone ( )
1 Taxpayer information. Date / /
Taxpayer name(s) and address (please type or print) Social security number(s) Employer identification number
John Oak 000 00 0003
8821 Dogwood Lane
Daytime telephone number Plan number (if applicable)
Anyplace, North Carolina 28000
( 910 ) 555-4321
Name and address (please type or print) CAF No.
Jane Birch Telephone No. ( 910 ) 555-3210
12 Peartree Lane Fax No. ( )
Check if new: Address
Anyplace, North Carolina 28000
3 Tax matters. The appointee is authorized to inspect and/or receive confidential tax information in any office of the IRS for
the tax matters listed on this line.
Type of Tax Tax Form Number
Year(s) or Period(s) Specific Tax Matters (see instr.)
(Income, Employment, Excise, etc.) (1040, 941, 720, etc.)
Income 1040 1996, 1997, 1998
4 Specific use not recorded on Centralized Authorization File (CAF). If the tax information authorization is for a specific use
not recorded on CAF, check this box. (See the instructions on page 2.)
If you checked this box, skip lines 5 and 6.
5 Disclosure of tax information (you must check box 5a or b unless box 4 is checked):
a If you want copies of tax information, notices, and other written communications sent to the appointee on an ongoing basis,
check this box
b If you do not want any copies of notices or communications sent to your appointee, check this box
6 Retention/revocation of tax information authorizations. This tax information authorization automatically revokes all prior
authorizations for the same tax matters you listed above on line 3 unless you checked the box on line 4. If you do not want to
revoke a prior tax information authorization, you MUST attach a copy of any authorizations you want to remain in effect AND
check this box
To revoke this tax information authorization, see the instructions on page 2.
7 Signature of taxpayer(s). If a tax matter applies to a joint return, either husband or wife must sign. If signed by a corporate
officer, partner, guardian, executor, receiver, administrator, trustee, or party other than the taxpayer, I certify that I have the
authority to execute this form with respect to the tax matters/periods covered.
John Oak 6/30/99
Signature Date Signature Date
Print Name Title (if applicable) Print Name Title (if applicable)
General Instructions you, use Form 2848, Power of Attorney and Declaration of
Representative, instead of Form 8821. You may file your own tax
Section references are to the Internal Revenue Code unless information authorization without using Form 8821, but it must
otherwise noted. include all the information that is requested on the form.
Change To Note. New column (d) is added to line 3 for specific tax Taxpayer identification numbers (TINs). TINs are used to identify
matters. Use column (d) to specify tax information that is to be taxpayer information with corresponding tax returns. It is important
provided by the IRS. See the line 3 instructions on page 2. that you furnish correct names, social security numbers (SSNs),
Purpose of form. Form 8821 authorizes any individual, corporation, individual taxpayer identification numbers (ITINs), or employer
firm, organization, or partnership you designate to inspect and/or identification numbers (EINs) so that the IRS can respond to your
receive confidential information in any office of the IRS for the type request.
of tax and the years or periods you list on this form. Fiduciaries. A fiduciary (trustee, executor, administrator, receiver, or
Form 8821 does not authorize your appointee to advocate your guardian) stands in the position of a taxpayer and acts as the
position with respect to the Federal tax laws; to execute waivers, taxpayer. Therefore, a fiduciary does not act as an appointee and
consents, or closing agreements; or to otherwise represent you should not file Form 8821. File Form 56, Notice Concerning
before the IRS. If you want to authorize an individual to represent Fiduciary Relationship, to notify the IRS of the existence of a
For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No. 11596P Form 8821 (Rev. 9-98)
How Do I Fill Out Form 2848 any earlier ones for the same tax matter(s). Therefore,
to retain an earlier power of attorney, they would need
The following example illustrates how to complete Form to check the box on line 8 and attach a copy of the prior
2848. The filled-in form follows the example. power of attorney that they want to maintain.
Example. Stan and Mary Doe have been notified If Stan and Mary decide later that they can handle
that their joint tax return (Form 1040) for 1998 is being the examination on their own, they can revoke the
examined. They have decided to appoint Jim Smith, an power of attorney. (See Revoking a power of attorney,
enrolled agent, to represent them in this matter and any earlier for the special rules.)
future matters concerning the return. Jim, who has
prepared returns at the same location for years, already Line 9–Signature of Taxpayer(s). Because this is a
has a Centralized Authorization File (CAF) number as- joint authorization (see line 1), both Stan and Mary must
signed to him. Stan and Mary do not want Jim to sign sign and date the form. If they do not, the IRS cannot
any agreements to pay additional taxes or to receive accept it.
any refund checks. They want copies of all notices and
written communications to be sent to Jim. This is the Part II–Declaration of Representative. Jim Smith
first time Stan and Mary have given power of attorney must complete this part of Form 2848. If he does not
to anyone. They should complete one Form 2848 as sign this part, IRS cannot accept the form.
Line 1–Taxpayer Information. They enter their What Happens to the Power of
names, street address, and social security numbers in Attorney When Filed
the spaces provided. A power of attorney will be recognized after it is re-
ceived, reviewed, and determined by the IRS to contain
Line 2–Representatives. They enter the name and the required information. However, until a power of at-
current address of their chosen representative, Jim torney is entered into the CAF system, IRS personnel
Smith. They also enter Mr. Smith's CAF number, his other than the individual to whom the form is submitted
telephone number, and his FAX number. Since Mr. may be unaware of the authority of the person you have
Smith's address and telephone number have not named to represent you. Therefore, during this interim,
changed since the IRS issued his CAF number, Stan other IRS personnel who do not have access to a copy
and Mary do not check either box in the second column. of your power of attorney may request that you or your
representative submit an additional copy.
Line 3–Tax Matters. They enter “income” for the type
of tax, “1040” for the form number, and “1998” for the Processing and Handling
Processing and handling of the power of attorney sub-
Line 4–Specific Uses Not Recorded on CAF. Stan mitted differs depending on whether it is a complete or
and Mary make no entry on this line because they do incomplete document.
not want to restrict the use for their power of attorney
to a specific use that is not recorded on the CAF. See Incomplete documents. If the power of attorney
Preparation of Form – Helpful Hints, earlier. document is incomplete, the IRS will attempt to secure
the missing information either by writing or telephoning
Line 5–Acts Authorized. Because Stan and Mary you or your representative. For example, if your signa-
want to sign any agreement form that reflects changes ture or signature date is missing, the IRS will contact
to their 1998 income tax liability, they restrict the acts you. Also, if information concerning your representative
Mr. Smith is authorized to perform by writing “taxpayers is missing and information sufficient to make a contact
must sign any agreement form” on line 5. If they had (such as an address and/or a telephone number) is on
chosen, they could have listed other restrictions on line the document, the IRS will attempt to contact your
In either case, the power of attorney is not consid-
Line 6–Receipt of Refund Checks. They make no ered valid until all required information is entered on the
entry on line 6 because they want any refund checks document. The individual(s) named as
sent directly to them. representative(s) will not be recognized to practice be-
fore the IRS until the document is complete and ac-
Line 7–Notices and Communications. Stan and cepted by the IRS.
Mary make no entry on line 7 because they want the
original notices and communications sent to them, and Complete documents. When the IRS receives a
the copies sent to Mr. Smith. complete and valid power of attorney, the IRS will then
take action to recognize the representative. In most
Line 8–Retention/Revocation of Prior Powers of instances, this involves processing the document into
Attorney. Since Stan and Mary are filing their first the CAF system. Recording the data on the CAF ena-
power of attorney, they make no entry on this line. bles the IRS to automatically direct copies of mailings
However, if they had filed prior powers of attorney, the to authorized representatives and to instantly recognize
filing of this current power would automatically revoke the scope of authority granted.
Form 2848 Power of Attorney OMB No. 1545-0150
For IRS Use Only
(Rev. December 1997) and Declaration of Representative Received by:
Department of the Treasury
Internal Revenue Service See the separate instructions. Name
Part I Power of Attorney (Please type or print.)
1 Taxpayer Information (Taxpayer(s) must sign and date this form on page 2, line 9.) Date / /
Taxpayer name(s) and address Social security number(s) Employer identification
000 00 0001 number
Stan and Mary Doe
1040 Any Street 000 00 0002
Anytown, Virginia 22000 Daytime telephone number Plan number (if applicable)
hereby appoint(s) the following representative(s) as attorney(s)-in-fact:
2 Representative(s) (Representative(s) must sign and date this form on page 2, Part II.)
Name and address CAF No. 6800-06530R
Jim Smith Telephone No. 703 555-4321
1065 Any Street Fax No. 703 555-5432
Anytown, Virginia 22000 Check if new: Address Telephone No.
Name and address CAF No.
Check if new: Address Telephone No.
Name and address CAF No.
Check if new: Address Telephone No.
to represent the taxpayer(s) before the Internal Revenue Service for the following tax matters:
3 Tax Matters
Type of Tax (Income, Employment, Excise, etc.) Tax Form Number (1040, 941, 720, etc.) Year(s) or Period(s)
Income 1040 1998
4 Specific Use Not Recorded on Centralized Authorization File (CAF).—If the power of attorney is for a specific use not
recorded on CAF, check this box. (See instruction for Line 4—Specific uses not recorded on CAF.)
5 Acts Authorized.—The representatives are authorized to receive and inspect confidential tax information and to perform any
and all acts that I (we) can perform with respect to the tax matters described on Iine 3, for example, the authority to sign any
agreements, consents, or other documents. The authority does not include the power to receive refund checks (see line 6
below), the power to substitute another representative unless specifically added below, or the power to sign certain returns
(see instruction for Line 5—Acts authorized).
List any specific additions or deletions to the acts otherwise authorized in this power of attorney:
Taxpayers must sign any agreement form
Note: In general, an unenrolled preparer of tax returns cannot sign any document for a taxpayer. See Revenue Procedure 81-38,
printed as Pub. 470, for more information.
Note: The tax matters partner of a partnership is not permitted to authorize representatives to perform certain acts. See the
instructions for more information.
6 Receipt of Refund Checks.—If you want to authorize a representative named on Iine 2 to receive, BUT NOT TO ENDORSE
OR CASH, refund checks, initial here and list the name of that representative below.
Name of representative to receive refund check(s)
For Paperwork Reduction and Privacy Act Notice, see the separate instructions. Cat. No. 11980J Form 2848 (Rev. 12-97)
Form 2848 (Rev. 12-97) Page 2
7 Notices and Communications.—Original notices and other written communications will be sent to you and a copy to
the first representative listed on line 2 unless you check one or more of the boxes below.
a If you want the first representative listed on line 2 to receive the original, and yourself a copy, of such notices or
communications, check this box
b If you also want the second representative listed to receive a copy of such notices and communications, check this
c If you do not want any notices or communications sent to your representative(s), check this box
8 Retention/Revocation of Prior Power(s) of Attorney.—The filing of this power of attorney automatically revokes all earlier
power(s) of attorney on file with the Internal Revenue Service for the same tax matters and years or periods covered by
this document. If you do not want to revoke a prior power of attorney, check here
YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
9 Signature of Taxpayer(s).—If a tax matter concerns a joint return, both husband and wife must sign if joint representation
is requested, otherwise, see the instructions. If signed by a corporate officer, partner, guardian, tax matters partner, executor,
receiver, administrator, or trustee on behalf of the taxpayer, I certify that I have the authority to execute this form on behalf
of the taxpayer.
IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.
Stan Doe 6/21/99
Signature Date Title (if applicable)
Mary Doe 6/21/99
Signature Date Title (if applicable)
Part II Declaration of Representative
Under penalties of perjury, I declare that:
● I am not currently under suspension or disbarment from practice before the Internal Revenue Service;
● I am aware of regulations contained in Treasury Department Circular No. 230 (31 CFR, Part 10), as amended, concerning
the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others;
● I am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified there; and
● I am one of the following:
a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.
b Certified Public Accountant—duly qualified to practice as a certified public accountant in the jurisdiction shown below.
c Enrolled Agent—enrolled as an agent under the requirements of Treasury Department Circular No. 230.
d Officer—a bona fide officer of the taxpayer’s organization.
e Full-Time Employee—a full-time employee of the taxpayer.
f Family Member—a member of the taxpayer’s immediate family (i.e., spouse, parent, child, brother, or sister).
g Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the
authority to practice before the Service is limited by section 10.3(d)(1) of Treasury Department Circular No. 230).
h Unenrolled Return Preparer—an unenrolled return preparer under section 10.7(c)(viii) of Treasury Department Circular
IF THIS DECLARATION OF REPRESENTATIVE IS NOT SIGNED AND DATED, THE POWER OF ATTORNEY WILL
Designation—Insert Jurisdiction (state) or
above letter (a–h) Enrollment Card No.
c 90-99999 Jim Smith 6/21/99
Documents not processed on CAF. Specific-use Centralized Authorization File (CAF) System is a
powers of attorney, however, are not processed into the computer file containing information regarding the au-
CAF (see Preparation of Form - Helpful Hints, earlier). thority of individuals appointed under powers of attorney
For example, a power of attorney that is a one-time or or persons designated under the tax information au-
specific-issue grant of authority is not processed on the thorization system. This system gives IRS personnel
CAF. These documents remain with the related case quicker access to authorization information.
files. In this situation, check the box on line 4 of Form
2848. If it is checked, the representative should bring Commissioner means the Commissioner of the Inter-
a copy of the power of attorney to each meeting with nal Revenue Service.
Durable power of attorney means a power of attorney
Dealing With the Representative that is not subject to a time limit and that will continue
in force after the incapacitation or incompetency of the
After a valid power of attorney is filed, the IRS will rec- grantor (the taxpayer).
ognize your representative. However, if it appears the
representative is responsible for unreasonably delaying
or hindering the prompt disposition of an IRS matter by Enrolled agent means any individual who is enrolled
failing to furnish, after repeated requests, nonprivileged under the provisions of Treasury Department Circular
information, the IRS can contact you directly. For ex- 230 to practice before the IRS.
ample, in most instances in which a power of attorney
is recognized, the IRS will contact the representative to General power of attorney means a power of attorney
set up appointments and to provide lists of required that authorizes the attorney-in-fact to perform any and
items. But, if the representative is unavailable, does not all acts the taxpayer can perform.
respond to repeated requests, and does not provide
required items (other than items considered Government officer and employee means any officer
“privileged”), the IRS can bypass your representative or employee of a state or the United States in the
and contact you directly. executive, legislative, or judicial branch of the govern-
If a representative engages in conduct described ment, or in any agency of the United States, including
above, the matter can be referred to the Director of the District of Columbia.
Practice for consideration of possible disciplinary
action. Limited power of attorney means a power of attorney
that limits the attorney-in-fact to certain specified act(s).
Notices and other correspondence. If you have a
recognized representative, you and the representative Practitioner generally means only an attorney, CPA,
will receive required notices and other correspondence enrolled agent, or enrolled actuary authorized to prac-
from the IRS (either the original or a copy), unless you tice before the IRS. However, other individuals may
checked box (c) on line 7 of Form 2848 or placed a qualify to temporarily practice or engage in limited
similar restriction on your authorization of a represen- practice before the IRS, but they are not referred to as
tative (power of attorney). If the power of attorney is practitioners.
processed on the CAF, the IRS will send your
representative(s) a duplicate of all computer-generated Recognized representative means an individual who
correspondence that is sent to you. (This includes no- is recognized to practice before the IRS.
tices and letters produced either at our service centers
or at the Martinsburg Computing Center.) The IRS
employee handling the case is responsible for ensuring
that the original and any requested copies of each How To Get More Information
manually-generated correspondence are sent to you
and your representative(s) in accordance with your au-
thorization. You can order free publications and forms, ask tax
questions, and get more information from the IRS in
several ways. By selecting the method that is best for
you, you will have quick and easy access to tax help.
Free tax services. To find out what services are
available, get Publication 910, Guide to Free Tax Ser-
Attorney-in-fact means an agent authorized by a per- vices. It contains a list of free tax publications and an
son under a power of attorney to perform certain act(s) index of tax topics. It also describes other free tax in-
or kind(s) of acts for that person. formation services, including tax education and assist-
ance programs and a list of TeleTax topics.
CAF number is the Computer Authorization File num- Personal computer. With your personal com-
ber issued by IRS to each representative whose power puter and modem, you can access the IRS on
of attorney, and each designee whose tax information the Internet at www.irs.ustreas.gov. While
authorization, has been recorded onto the CAF system. visiting our Web Site, you can select:
• Frequently Asked Tax Questions to find answers to • We sometimes record telephone calls to
questions you may have. evaluate IRS assistors objectively. We hold
• Fill-in Forms to complete tax forms on-line. these recordings no longer than one week
and use them only to measure the quality
• Forms and Publications to download forms and of assistance.
publications or search publications by topic or
keyword. • We value our customers' opinions.
Throughout this year, we will be surveying
• Comments & Help to e-mail us with comments our customers for their opinions on our ser-
about the site or with tax questions. vice.
• Digital Dispatch and IRS Local News Net to receive
our electronic newsletters on hot tax issues and
Walk-in. You can pick up certain forms, in-
You can also reach us with your computer using any structions, and publications at many post of-
of the following. fices, libraries, and IRS offices. Some libraries
and IRS offices have an extensive collection of products
• Telnet at iris.irs.ustreas.gov available to print from a CD-ROM or photocopy from
• File Transfer Protocol at ftp.irs.ustreas.gov reproducible proofs.
• Direct dial (by modem) 703–321–8020
Mail. You can send your order for forms, in-
TaxFax Service. Using the phone attached to structions, and publications to the Distribution
your fax machine, you can receive forms and Center nearest to you and receive a response
instructions by calling 703–368–9694. Follow 7 to 15 workdays after your request is received. Find
the directions from the prompts. When you order forms, the address that applies to your part of the country.
enter the catalog number for the form you need. The
items you request will be faxed to you. • Western part of U.S.:
Western Area Distribution Center
Rancho Cordova, CA 95743–0001
• Central part of U.S.:
Phone. Many services are available by phone. Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702–8903
• Ordering forms, instructions, and publica-
tions. Call 1–800–829–3676 to order current • Eastern part of U.S. and foreign addresses:
and prior year forms, instructions, and pub- Eastern Area Distribution Center
lications. P.O. Box 85074
Richmond, VA 23261–5074
• Asking tax questions. Call the IRS with your
tax questions at 1–800–829–1040.
• TTY/TDD equipment. If you have access to
TTY/TDD equipment, call 1–800–829–4059 CD-ROM. You can order IRS Publication 1796,
to ask tax questions or to order forms and Federal Tax Products on CD-ROM, and obtain:
• TeleTax topics. Call 1–800–829–4477 to
listen to pre-recorded messages covering • Current tax forms, instructions, and publications.
various tax topics. • Prior-year tax forms, instructions, and publications.
Evaluating the quality of our telephone ser- • Popular tax forms which may be filled-in electron-
vices. To ensure that IRS representatives give ically, printed out for submission, and saved for
accurate, courteous, and professional answers, recordkeeping.
we evaluate the quality of our telephone ser- • Internal Revenue Bulletins.
vices in several ways.
The CD-ROM can be purchased from National Techni-
• A second IRS representative sometimes cal Information Service (NTIS) for $25.00 by calling
monitors live telephone calls. That person 1–877–233–6767 or for $18.00 on the Internet at
only evaluates the IRS assistor and does not www.irs.ustreas.gov/cdorders. The first release is
keep a record of any taxpayer's name or tax available in mid-December and the final release is
identification number. available in late January.
A Enrolled agent ................... 2, 14 N
Actuaries .................................. 3 Non-IRS powers of attorney 2, 7
Application for enrollment ........ 4 F
Assistance (See More information)
Associations ............................ 4
FAX copies .......................... 2, 8 P
Form 23 ................................... 4 Partnership level proceedings . 9
Attorney-in-fact ...................... 14 Form 2848 ............................... 7 Partnerships ............................ 4
Attorneys ............................. 2, 3 Form 8821 ........................... 2, 9 Practitioner ............................ 14
Authorization letter .................. 3 Free tax services ................... 14 Processing a non-IRS powers of
attorney ................................ 8
C Public accountants .................. 3
G Publications (See More
CAF ....................................... 14 General power of attorney .... 14
CAF number ...................... 3, 14 information)
Government officer and em-
Centralized Authorization File ployee ................................ 14
(CAF) ................................. 14 S
Certified public accountants Special Appearances .............. 3
(CPAs) ................................. 2 H
Commissioner ........................ 14 Help (See More information)
Confidentiality privilege ........... 4 T
Corporations ............................ 4 Tax help (See More information)
Tax matters partner ................. 9
CPAs ................................... 2, 3 I Tax matters person ................. 9
Incapacity or incompetency ..... 6
Termination .............................. 6
D TMP ......................................... 9
Director of Practice .................. 2 L TTY/TDD information ............ 14
Disreputable conduct ............... 5 Limited power of attorney ...... 14
Durable power of attorney ..... 14 Limited practice ....................... 3 U
Unenrolled individuals ............. 3
Unenrolled return preparers 2, 7
Enrolled actuaries .................... 2 More information ................... 14